2018 Indiana Code
TITLE 6. Taxation
ARTICLE 2.3. UTILITY RECEIPTS TAX
CHAPTER 4. Exemptions
6-2.3-4-6. Sales between members of affiliated or controlled group
Sec. 6. Gross receipts derived from the sale of utility services between members of a controlled group of corporations or an affiliated group are exempt from the utility receipts tax if:
(1) the seller is the producer of the utility service and the purchaser is the end user; and
(2) the seller and the purchaser exist at the same location or adjacent locations.
As added by P.L.16-2007, SEC.3.